2015

Center for Plain English Accounting Alerts - 2015 

In addition to monthly reports, the CPEA issues brief “alerts” related to the “release” of authoritative accounting and attest literature and implementation material associated with this literature. The 2015 alerts reside on this page. Also, this page will contain news about CPEA services and membership as well as upcoming member events.

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FASB Issues ASU 2015-17

News This alert informs readers of the issuance of ASU 2015-17.
Published on November 23, 2015

ASB Issues SAS No. 130

News This alert informs readers that the ASB issued SAS No. 130.
Published on October 29, 2015

FASB Issues Accounting Standards Update (ASU) 2015-16, Business Combinations (Topic 805) Simplifying the Accounting for ...

News This alert informs readers that the FASB issued Accounting Standards Update (ASU) 2015-16.
Published on September 28, 2015

FASB Issues ASU 2015-11

News The amendments in ASU 2015-11 require an entity to measure inventory within the scope of this ASU at the lower of cost and net realizable value.
Published on September 08, 2015

FASB Issues ASU 2015-15 Debt Issuance Costs Associated with Revolving Credit Arrangements

News On August 18, 2015, the FASB issued ASU 2015-15, which adds the SEC Staff views on the presentation and measurement of debt issuance costs related to line-of-credit arrangements to the FASB ASC.
Published on August 20, 2015

FASB Issues ASU 2015-14 Effective Date of Revenue Recognition Standard Deferred

News On August 12, 2015, the FASB issued ASU 2015-14, which defers by one year the effective date of ASU 2014-09, Revenue from Contracts with Customers, for all entities.
Published on August 13, 2015

FASB Issues ASU 2015-12 Three Simplifications to Accounting for EBPs

News On July 31, 2015, the FASB issued ASU 2015-12, which simplifies accounting for employee benefit plans.
Published on August 03, 2015

Deferral of the Effective Date of the Revenue Recognition Standard Approved by FASB

News On July 9, 2015, the FASB approved the deferral of the effective date of ASU 2014-09 for all entities by one year.
Published on July 10, 2015

DOL Report Assessing the Quality of Employee Benefit Plan Audits

News The U.S. DOL EBSA issued a report indicating deficiencies in the quality of audit work with respect to audits of EBPs.
Published on June 04, 2015

FASB Issues ASU 2015-09

News This alert informs readers about the issuance of FASB ASU 2015-09, Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts
Published on May 28, 2015

FASB Issues ASU 2015-07, Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share

News This alert informs readers about the issuance of ASU 2015-07, which removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient.
Published on May 04, 2015

FASB Issues ASU 2015-04 and ASU 2015-05

News This alert informs readers about the issuance of ASU 2015-04 and ASU 2015-05. ASU 2015-04 provides a benefit plan measurement practical expedient. ASU 2015-05 addresses customer's accounting for fees paid in a cloud computing arrangement.
Published on April 16, 2015

FASB Issues ASU 2015-03 on Simplifying the Presentation of Debt Issuance Costs

News This alert informs readers about the issuance of ASU 2015-03, which requires that debt issuance costs be presented as a direct deduction from the carrying amount of debt liability.
Published on April 07, 2015

FASB Votes to Defer Effective Date of ASU 2014-09, Revenue from Contracts with Customers

News This alert informs readers about the vote by the FASB to defer the effective date of the new revenue recognition standard.
Published on April 07, 2015

CPEA Report Results in Elimination of the Disclosure of Open Tax Years When No Unrecognized Tax Benefits Exist

News This alert informs readers about the deletion of TPA 5250.15, which results in the elimination of the requirement to disclose open tax years when no uncertain tax positions exist.
Published on March 24, 2015

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